Insights

Taxpayers’ Failure to File Form 3520 and Form 3520-A Results in Extended Statute of Limitations Period: the Cautionary Tale of Fairbank

By Jason B. Freeman Mar 03, 2023 Cross-Border Tax Insights, Form 3520, International Tax, IRS Collection, Tax Court, Trusts

Tax Court in Brief | Commonwealth Underwriting & Annuity Servs. v. Comm’r | Denial of Exemption Under IRC 501(c)(15)

By Freeman Law Mar 03, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Department of Labor Issues Guidance on Religious Exemption Final Rule FAQs

By Cory Halliburton Mar 01, 2023 Non-Profit

The Collision of Title VII and Religious Freedom —The Aftermath of Bostock v. Clayton County for Religious Organizations

By Cory Halliburton Feb 28, 2023 Charitable Organization, Non-Profit

Tax Court in Brief | Moore v. Comm’r | Research Credit and Computation of Research Expenses under Section 41(a)

By Freeman Law Feb 24, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Fairbank v. Comm’r | Reporting Obligations for Foreign Trust Income and Ownership; Statute of Limitations

By Freeman Law Feb 24, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Avery v. Comm’r | Collection Due Process and a Lawyer’s Race Car Business Expense Deductions

By Freeman Law Feb 24, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Unreported Foreign Accounts? How to Choose the “Right” International Tax Attorney to Help You

By Jason B. Freeman Feb 23, 2023 Attorneys, Cross-Border Tax Insights, International Tax, OVDP, Streamlined Filing

Does a Treaty Govern FBAR Reporting Obligations: A Federal Court Answers “Yes”

By Jason B. Freeman Feb 21, 2023 Cross-Border Tax Insights, FBAR, International Tax, Tax Treaty

Texas Tax Roundup | January 2023

By TL Fahring Feb 17, 2023 Sales and Use Tax, State and Local

Tax Court in Brief | Kemegue v. Comm’r | Additions to Tax for Failure to File

By Freeman Law Feb 17, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Cattail Holdings, LLC v. Comm’r | Conservation Easement “Protected in Perpetuity” and Supervisory Approval of Penalty

By Freeman Law Feb 17, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Trice v. Comm’r | Reporting Disability Income and Lifetime Learning Credit Reduction

By Freeman Law Feb 17, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Patrinicola v. Comm’r | Taxability of Pension Distributions

By Freeman Law Feb 17, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Thomas v. Comm’r | Interpretation of Section 6015(e)(7)(B): “Newly Discovered or Previously Unavailable Evidence”

By Freeman Law Feb 17, 2023 Tax Court, The-Tax-Court-in-Brief Insights

Fraudulent Transfers | Burdens of Proof

By Gregory Mitchell Feb 14, 2023 Bankruptcy, Fraudulent Transfers

Church Inquiries and Examinations by the IRS | A Look at Section 7611 and Its Exceptions

By Cory Halliburton Feb 13, 2023 Non-Profit, Tax Exempt

Tax Court in Brief | 3M Company v. Comm’r | Allocation of Income for Subsidiary License or Use of Intellectual Property; Validity of Treas. Reg. 1.482-1(h)(2))

By Freeman Law Feb 10, 2023 Tax Court, The-Tax-Court-in-Brief Insights